Law 49/2002 is responsible for regulating the specific tax regime of non-profit entities and tax incentives for patronage. All non-profit organizations that are under these regulations must meet a series of requirements. Along these lines, the Tax Agency, the body responsible for fiscal control of entities, is intensifying, through a campaign of contact with organisations, the reminder that these indications set out in Article 3 of this scheme must be complied with. Specifically, the campaign focuses on the need to prepare and present the annual financial report, by those entities that are obliged. That is, all those that…
More controls for filing the financial report
11/07/2022 | Resources for entities